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FORMATION AND REGISTRATION

Depending on the type of business you operate, you will need to take one or two steps for your business to be properly documented in New Jersey.

OVERVIEW

Step 1: If your business is a legal entity such as a corporation, limited partnership, or limited liability company, you must file formation or authorization documents for the public record. General partnerships and sole proprietors are not subject to this first step.

Legal entities are subject to annual report filing requirements. Corporations will also be subject to the corporation business tax from the date of formation to the legal date of dissolution.

Step 2:
All businesses must register for tax purposes.

SPECIAL CONSIDERATION: If you only need to withhold payroll taxes for an employee(s) who reside in NJ and you are not conducting business operations in this State, fill out and submit paper form NJ-REG, pages 17-19.


Step 1 - RECORDING NEW BUSINESS ENTITIES

Step 1 applies to all New Jersey (domestic) and out-of-state (foreign) corporations, limited liability companies, limited partnerships and limited liability partnerships. You must file an original formation/authorization certificate with the State of New Jersey. The filing process can be completed online. All profit businesses (domestic and foreign) and foreign non-profits must pay a filing fee of $125. The filing fee for domestic non-profits is $75.00.

If you choose not to record your business online, you may download the forms and instructions, which are found in the Business Registration Packet.

SPECIAL CONSIDERATION: Out-of-state businesses that believe they do not have state tax nexus will file a paper form NJ-REG (Step 2) in order to obtain a Business Registration Certificate. Business entities that file form NJ-REG only will be subject to a nexus review, initiated and conducted by the Division of Taxation.

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Step 2 - REGISTERING ALL BUSINESSES FOR TAX & EMPLOYER PURPOSES

Step 2 applies to all businesses. You must file Form NJ-REG to be registered for tax and employer purposes (Step 2). Online registration is available.

Filing Form NJ-REG ensures that your business is registered under the correct tax identification number and that you will receive the proper returns and notices. Normally, you will use your federal identification number (FEIN) as the New Jersey tax identification number. A business with employees must obtain a FEIN. If you do not have a federal identification number for your business, you may apply for one as you fill out the online NJ-REG or you may apply directly to the IRS online.

If you are subject to the entity formation/authorization filing in Step 1 above, you may submit both the business entity and the tax registration filings together. The NJ-REG, however, must be filed within 60 days of filing the new business entity if the registrations are submitted separately.

If you choose not to register online, you may download the paper forms and instructions, which are found in the Business Registration Packet.

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PROOF OF REGISTRATION

Businesses planning to contract with any public agency in New Jersey, including state agencies, local governments, colleges/universities and local school boards as well as with casino licensees will be required to provide a Business Registration Certificate as proof of registration. To obtain a Business Registration Certificate, you must have filed Form NJ-REG.

FLEA MARKETS or SEASONAL OPERATIONS

There is no distinction for a temporary registration for flea markets or seasonal operations. These types of businesses should also complete the Public Entity Filing and the tax/employer registration (Steps 1 and 2 above) as appropriate for the business activity.

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CHOOSING A NAME FOR YOUR BUSINESS

Reviewing Names on File
Before choosing a name, you may review business names on file with New Jersey online free of charge. If you want assistance in checking the availability of a business name, you may call the Division at 609.292.9292. Fees apply for this service.

A business formed outside of New Jersey must use the exact name that is on the formation document in its home state. If that name is already being used by another business entity in this state, the foreign business will need to establish a secondary or 'doing business as" name for New Jersey purposes. Only foreign (non-New Jersey) businesses may use a "dba" name. When a "dba" is designated, online registration is not available.

Name Availability Check and Name Reservation Services
You may check on the availability of a business name by calling the Division at 609.292.9292. Fees apply for this service. You may also reserve an available name prior to filing a formation/authorization document. The length of time the reservation is in effect depends on the type of business

Alternate/Fictitious Names
These types of names may also be used to conduct business in this state. Alternate/Fictitious names must be registered by completing a form appropriate for the business type. This service currently is not available online.

Trade names for sole proprietorships should be filed at the county level at the County Clerk's office.

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HELPFUL LINKS FOR NEW BUSINESSES

New Jersey Business Portal
NJ Division of Taxation
NJ Department of Labor, Division of Employer Accounts
Application for Federal Employer Identification Number (FEIN)
FEIN Online
Small Business Workshops

Last Updated: Tuesday, 07/02/13


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